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subject:"Körperschaftsteuer"
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Search: subject_exact:"Wertzuwachssteuer"
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Körperschaftsteuer
Theory
Capital gains tax
116
Wertzuwachssteuer
116
Kapitalertragsteuer
54
Capital income tax
52
Theorie
37
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29
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29
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18
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18
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15
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capital gains
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capital gains taxation
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Behavioural finance
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32
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Poterba, James M.
3
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2
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2
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2
Nielsen, Søren Bo
2
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2
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1
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1
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1
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1
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1
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1
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1
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1
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1
Dimmock, Stephen G.
1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
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1
Jacob, Martin
1
Keen, Benjamin D.
1
Kim, Kyung-hwan
1
Klein, Peter
1
Kreidl, Felix
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National tax journal
4
SpringerLink / Bücher
3
Discussion paper / Centre for Economic Policy Research
2
Journal of financial economics
2
Management science : journal of the Institute for Operations Research and the Management Sciences
2
Oxford review of economic policy
2
Springer eBook Collection / Business and Economics
2
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2
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1
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NBER reporter online
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The European journal of finance
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The journal of real estate finance and economics
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The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
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ECONIS (ZBW)
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1
Individual investors' dividend taxes and managerial myopia
Gao, Yuan
;
Cheng, Xiaoke
- In:
Finance research letters
62
(
2024
)
2
,
pp. 1-7
Persistent link: https://www.econbiz.de/10014531195
Saved in:
2
Are capital gains the Achilles' heel of taxing the rich?
Slemrod, Joel
;
Chen, Xinyu
- In:
Oxford review of economic policy
39
(
2023
)
3
,
pp. 592-603
Persistent link: https://www.econbiz.de/10014331518
Saved in:
3
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
4
The capital gain lock-in effect and seasoned equity offerings
Hasan, M. Emrul
;
Klein, Peter
- In:
Journal of banking & finance
138
(
2022
),
pp. 1-15
Persistent link: https://www.econbiz.de/10013461776
Saved in:
5
On the destabilizing nature of capital gains taxes
Dieci, Roberto
;
Gardini, Laura
;
Westerhoff, Frank H.
- In:
International review of financial analysis
83
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013455191
Saved in:
6
Announcement effects : taxation of housing capital gains in Seoul
Hendershott, Patric H.
;
Kim, Kyung-hwan
;
Lee, Jin Man
; …
- In:
The journal of real estate finance and economics
62
(
2021
)
3
,
pp. 319-341
Persistent link: https://www.econbiz.de/10012495977
Saved in:
7
Asymmetric tax-induced trading : the effect of capital gains tax changes
Agapova, Anna
;
Volkov, Nikanor
- In:
The quarterly review of economics and finance : journal …
79
(
2021
),
pp. 245-259
Persistent link: https://www.econbiz.de/10012655042
Saved in:
8
Personal taxation and individual stock ownership
Rünger, Silke
- In:
The European journal of finance
27
(
2021
)
6
,
pp. 596-611
Persistent link: https://www.econbiz.de/10012484404
Saved in:
9
Accrued gains are not income : an administratively simple rollover treatment for capital gains taxation
Richman, Raymond L.
;
Richman, Jesse T.
;
Richman, Howard B.
- In:
International journal of economics and finance
12
(
2020
)
12
,
pp. 1-13
Persistent link: https://www.econbiz.de/10012426617
Saved in:
10
Does tax really matter for corporate payout policy : evidence from a policy experiment in South Korea
Lee, Sang-Yeob
;
Hong, Woo-Hyung
- In:
Pacific-Basin finance journal
62
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012491119
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